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From: Paul Andrew Mitchell [address in toolbar] (by way of Paul Andrew Mitchell [address in tool bar])
Subject: SNET: IRC is void for vagueness, USA v. Gilbertson, OPENING BRIEF


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This is an excerpt from Issue #7 in Gilbertson's
OPENING BRIEF, now before the 8th Circuit in 
St. Louis, Missouri state:


[begin excerpt]

     (G)  The  Internal  Revenue  Code  ("IRC")  as  a  whole  is
          unconstitutional and  void  for  exhibiting  deliberate
          vagueness with  respect to its territorial application.
          IRC 7851(a)(6)(A)  is likewise  void for vagueness, for
          exhibiting a  recursive self-reference, and for leaving
          doubt as  to the  meaning of the term "this title" with
          respect to the legal force and effect of all provisions
          within subtitle  F: Procedure  and  Administration,  of
          Title 26, U.S.C., notably sections 7206, 7401, and 7402
          in chief.   Such  doubt should  be resolved in favor of
          those upon  whom the  tax is  sought to  be laid.   See
          Nature and Cause Clause in the Sixth Amendment.

     Appellees allege original jurisdiction pursuant to 26 U.S.C.

sections 7401 and 7402 [sic].  Title 26, U.S.C., and the Internal

Revenue Code  ("IRC") are  not one and the same, because Title 26

as such  has never been enacted into positive law.  See pertinent

rules for  prima facie  and conclusive  evidence of  the law,  as

defined in  Title 1,  U.S.C.   Both sections  7401 and  7402 fall

within subtitle  F, which contains all the enforcement mechanisms

of the  IRC.   As such,  said sections  have never  taken effect,

because IRC 7851(a)(6)(A) is controlling, to wit:

     General rule.   The  provisions of  subtitle  F  shall  take
     effect on  the day after the date of enactment of this title
     [sic] ....
                                                 [emphasis added]

     To make  matters worse,  IRC 7851(a)(6)(A) also falls within

subtitle F,  raising the  specter of  vagueness for  exhibiting a

recursive self-reference.  It takes effect when it takes effect!

     Appellant enjoys and hereby asserts His fundamental Right to

clear and  unambiguous laws.   See "Void for Vagueness" doctrine;

Cruikshank supra.  U.S. v. De Cadena, 105 F.Supp. 202, 204 (1952)

lists a  number of  excellent authorities  for the origin of this

doctrine (see  Lanzetta v.  New Jersey,  306 U.S. 451 (1939)) and

for its  development (see  Screws v.  United States,  325 U.S. 91

(1945), Williams  v. United States, 341 U.S. 97, and Jordan v. De

George, 341 U.S. 223 (1951)).  Connally infra sets the rule:


            Appellant's Opening Brief:  Page 44 of 50


     And a  statute which either forbids or requires the doing of
     an act  in terms  so vague  that men  of common intelligence
     must necessarily  guess at  its meaning and differ as to its
     application, violates  the first essential of due process of
     law.
                    [Connally et al. v. General Construction Co.]
                        [269 U.S 385, 391 (1926), emphasis added]

     Appellant reminds  this honorable  Court of  the  discussion

supra concerning  the term  "this title" at 28 U.S.C. 1867(d) and

in the  Historical and  Statutory Notes  after 28 U.S.C. 132 (see

Page 30  et seq.).   There is no question but that the consistent

legislative practice  is to use the term "this title" to refer to

Titles of the United States Codes (whether enacted or not).

     The average  American cannot  be expected  to have the skill

required to  navigate the journey We just took through the verbal

swamps in Titles 26 and 28, U.S.C., nor does the average American

have the  time and  motivation required  to make  such a journey.

Chicanery does  not make  good  law.    The  rules  of  statutory

construction fully support this unavoidable conclusion:

     ... [I]f  it is  intended that  regulations  will  be  of  a
     specific and  definitive nature  then it  will be clear that
     the only  safe method  of interpretation  will be  one  that
     "shall suppress the mischief, and advance the remedy, and to
     suppress subtle  inventions and evasions for the continuance
     of the mischief ...."

       [Statutes and Statutory Construction, by J. G. Sutherland]
           [3rd Edition, Volume 2, Section 4007, page 280 (1943)]

The Supreme  Court has  also agreed,  in no  uncertain terms,  in

Cruikshank supra  (a seminal authority in at least two respects),

and as follows:

     In the  interpretation of  statutes levying  taxes it is the
     established  rule   not  to   extend  their  provisions,  by
     implication, beyond  the clear  import of the language used,
     or to  enlarge their operations so as to embrace matters not
     specifically pointed  out.    In  case  of  doubt  they  are
     construed most strongly against the Government, and in favor
     of the citizen.
                     [United States v. Wigglesworth, 2 Story 369]
                                                 [emphasis added]


            Appellant's Opening Brief:  Page 45 of 50


     ... [K]eeping  in mind  the  well  settled  rule,  that  the
     citizen is  exempt from taxation, unless the same is imposed
     by clear  and  unequivocal  language,  and  that  where  the
     construction of  a tax  law is  doubtful, the doubt is to be
     resolved in favor of those upon whom the tax is sought to be
     laid ....
                         [Spreckels Sugar Refining Co. v. McLain]
                     [192 U.S. 397 at 416 (1904), emphasis added]

     On what  basis, then, should the Internal Revenue Service be

allowed to  extend the  provisions of  the IRC  beyond the  clear

import of the language used?  On what basis can the IRS act, when

that language  has no  clear import?   On  what basis  is the IRS

justified in  enlarging their operations so as to embrace matters

not specifically  pointed out?   The  answer  is  tyranny.    The

"golden" retriever has broken his leash and is now tearing up the

neighborhood -- to fetch the gold.  What a service!

     Consider for  a moment the sheer size of the class of People

now affected  by the  fraudulent 16th  amendment.   First of all,

take into  account all  those Americans who have passed away, but

paid taxes  into the  Treasury after  1913.   How many  of  those

correctly understood  all the  rules, when  People like  Frank R.

Brushaber were confused as early as 1914?  Add to that number all

those Americans  who are  still alive  today, and  who have  paid

taxes to  the IRS  because they thought there was a law, and they

thought that  law was  the 16th  amendment.  After all, they were

told as  much by  numerous federal  officials, and  possibly also

their  parents,   friends,  relatives,   school  teachers,  scout

masters, colleagues,  and news anchors.  Don't high school civics

classes now spend a lot of time teaching students how to complete

IRS forms and schedules, instead of teaching the Constitution?

     Donald C.  Alexander, when  he was  Commissioner of Internal

Revenue, published  an official statement in the Federal Register


            Appellant's Opening Brief:  Page 46 of 50


that the  16th amendment  was the  federal  government's  general

authority to  tax the  incomes of  individuals and  corporations.

See Chapter 1 and Appendix J in The Federal Zone.  Sorry, Donald,

you were  wrong.   At this point in time, it is impossible for Us

to determine  whether you  were lying,  or whether you too were a

victim of  the fraud.   Just  how many  People are  in  the  same

general class of those affected by the fraudulent 16th amendment?

Is it  200 million?   Is it 300 million?  Whatever it is, it just

boggles the  imagination.   It certainly does involve also a very

large number  of federal employees who went to work for Uncle Sam

in good faith.  The tax is voluntary!  Ask Senator Barbara Boxer.

     It is  clear, there  is a  huge difference  between the area

covered by  the federal  zone, and  the area  covered by  the  50

states.   Money is a powerful motivation for all of us.  Congress

had literally  trillions of  dollars to  gain by  convincing most

Americans they  were inside  its revenue base when, in fact, most

Americans were  outside its revenue base, and remain outside even

today.  This is deception on a grand scale, and the proof of this

deception is  found in  the Code  itself.   It is  no wonder  why

public relations  "officials" of  the IRS  cringe  in  fear  when

dedicated Americans admit, out loud and in Person, that They have

read the  law.   It is  quite stunning  how the carefully crafted

definitions of "United States" do appear to unlock a Code that is

horribly complex  and deliberately  so.   As fate  would have it,

these carefully  crafted  definitions  also  expose  perhaps  the

greatest fiscal  fraud that  has ever  been perpetrated  upon any

People at  any time  in the history of the world.  It is now time

for a shift in the wind.  Amen.


[end excerpt]


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